Acwen Corp. is a U$.$S$.$ company that owns equipment that is regularly leased to

construction companies. Bentley Inc. is the lessee on a new four$-$year lease, which

qualifies as an operating lease for both parties.

Lease Agreement

$[$Excerpts$]$

This Lease Agreement $("$Agreement$")$ is entered into by and between Acwen Corp.

$("$Lessor$"),$ and Bentley Inc. $("$Lessee$").$ Lessor and Lessee are collectively referred to

in this Agreement as the "Parties." This Agreement shall be effective as of the date

executed by the Lessor, as set forth below.

For the covenants contained herein, and other good and valuable consideration, the

receipt and sufficiency of which is hereby acknowledged, the Parties agree as follows:

$1.$ Asset: The leased assets shall be equipment leased by the Lessee and leased

from the Lessor. Lessor leases the assets to the Lessee on the terms and

conditions set forth herein. The equipment has a carrying value of $$400,000$ at the

time of the lease, a useful life of eight $(8)$ years, and no salvage value.

$2.$ Term: The term of this Agreement shall be a period of four $(4)$ years, beginning on

January $1,$ Year $1,$ and ending on December $31,$ Year $4.$ Any holding over after the

expiration or earlier termination of the term without Lessor's prior written consent

shall be a default of this Agreement.

$5.$ Lease Value$/$Semiannual Payments: The lease payments to be paid by Lessee

to the Lessor will be thirty thousand dollars $($$$30,000)$ every six months for the

duration of the lease, with payments to be made on June $30$ and December $31$

each year. The payments will be based on an annual interest rate of $4\mathrm{.}35\%.$

$12$

$.$

Entire Agreement: This document constitutes the entire agreement and may be

modified or amended only by written agreement signed by both Parties. There are

no oral agreements between the Parties.

Present Value Factors

PV of an annuity of $$1$ at $4\mathrm{.}35\%$ for $4$ periods $3\mathrm{.}60015$

PV of an annuity of $$1$ at $2\mathrm{.}175\%$ for $8$ periods $7\mathrm{.}27053$

PV of $$1$ at $4\mathrm{.}35\%$ for $4$ periods $0\mathrm{.}84339$

PV of $$1$ at $2\mathrm{.}175\%$ for $8$ periods $0\mathrm{.}84187$